Referred Sections:
Section 143 (3) of the income tax act
Section 153C of the act.
Section 132(4A) of the Act
Sub-section 4A)
Section 271(1)© of the Act
Section 139
Section 131
Section 133A
Section 69B of the act
Section 292C
Section 292B of the Act.

Referred Cases / Judgments:
ACIT Vs. Shalesh S. Shah reported in 63 TTD 15.
ITO vs. M.A. Chhidambram reported in 63 ITD 203.
DA Patel Vs. DCIT 40 TTJ 668
SK Gupta Vs. DOT,
CIT vs. Kulwant Rai reported in 291 ITR 36
Chranji Lal Steel Rolling Mil vs. CIT reported in 84 ITU-222.
Nathu Ram Prem Chand vs. CIT reported In 49 ITR 561.
CIT vs. Ved Prakash Chander reported in 305 ITR 245.
P. Srinivasa Naik.vs. Assistant Commissioner Of Income-tax, Central